Excise Licences - Bookmakers
Bookmakers Licences (Betting Act 1931)
- On - Course: If the Bookmaking business is only being conducted On-Course, a Bookmaker’s Licence is required.
- Off - Course: If the Bookmaking business is being conducted from a premises, then a Bookmakers Licence and Certificate of Registration of Premises are required.
How do I apply for a new Bookmaker's Licence?
Requirements:
The Certificate of Personal Fitness must be obtained from An Garda Síochána before an application is made for the Bookmaker's Licence. The Certificate must be dated within 21 days of application. The original Certificate will be returned to you and must be held in your possession for 6 years.
The original Certificate must be submitted to the National Excise Licence Office along with the 
Application Form (PDF, 259KB).
The Application should be signed by the Licensee if a Sole Trader or by one of the Partners if a Partnership.
On receipt of your First Time Application Notice you may apply for your Licence using the Payment Options.
Certificate of Personal Fitness
- Under the Betting Act 1931 Section 4 (1), any person (other than a body corporate or an unincorporated body of persons) who is ordinarily resident in Saorstát Eireann and desires to obtain a Bookmaker's Licence may apply to the Superintendent of An Garda Síochána for a Certificate of Personal Fitness, which states that he or she is a fit and proper person to hold a Bookmaker's Licence. Under the Betting Act 1931 Section 7 (1), any person to whom a Certificate of Personal Fitness has been given may, within 21 days after the issue of such Certificate, apply to the Revenue Commissioners for a Bookmaker's Licence.
Tax Clearance Certificate
- A valid Tax Clearance Certificate in the name of the Licensee will be required to take up the Licence.
How do I apply for a new Certificate of Registration of Premises?
Requirements:
A Certificate of Suitability of Premises must be obtained from An Garda Síochána before an application is made for the Certificate of Registration of Premises Licence (Off Course). The Certificate must be dated within 21 days of application. The original Certificate will be returned to you and must be held in your possession for 6 years.
The original Certificate must be submitted to the National Excise Licence Office along with the Application Form (PDF, 259KB).
The Application should be signed by the Licensee if a Sole Trader or by one of the Partners if a Partnership.
On receipt of your First Time Application Notice you may apply for your Licence using the Payment Options.
Certificate of Suitability of Premises
Under the Betting Act 1931 Section 10 (1), any person desiring to register or renew the Registration of any Premises of which they are the Proprietor may apply to the Superintendent of An Garda Síochána
for the District in which such premises are situate for a Certificate (in this Act referred to as a Certificate of Suitability of Premises) that such premises are suitable for Registration in the Register of Bookmaking Offices.
Under the Betting Act 1931 Section 12 (1), any Licensed Bookmaker to whom a Certificate of Suitability of Premises has been given in respect of any premises of which they are the Proprietor may, within twenty-one days after the issue of such Certificate, apply to the Revenue Commissioners to Register or Renew the Registration of the Premises mentioned in such Certificate.
How do I apply for a new Bookmaker's Licence as a Non-Resident Bookmaker?
Requirements:
- Certificate from the Minister of Justice Equality & Law Reform
- Tax Registration Number and Tax Clearance Certificate
Certificate from the Minister of Justice Equality & Law Reform
An application must be made to the Department of Justice, Equality and Law Reform for a Certificate of Personal Fitness.
Under the Betting Act 1931 Section 5 (1), any person (other than a body corporate or an unincorporated body of persons) who is ordinarily resident outside Saorstát Eireann and desires to obtain a Bookmaker's Licence may apply to the Minister for Justice, Equality and Law Reform for a Certificate that he or she is a fit and proper person to hold a Bookmaker's Licence.
Tax Registration Number and valid Tax Clearance Certificate
A valid Registration Number should first be applied for by contacting Revenue Commissioners, 9/15 Upper O’Connell Street, Dublin 1. Using this Tax Registration Number, a valid Tax Clearance Certificate should then be applied for in the name of the Licensee.
When the above documents are obtained, they should be submitted to the National Excise Licence Office along with the Application Form. The original Certificate from the Minister of Justice Equality & Law Reform will be returned to you and must be held in your possession for 6 years.
The Application should be signed by the Licensee if a Sole Trader or by one of the Partners if a Partnership.
On receipt of your First Time Application Notice you may apply for your Licence using the Payment Options.
How do I apply for a new Certificate of Registration of Premises as a Non-Resident Bookmaker?
Requirements:
Certificate of Suitability of Premises
Under the Betting Act 1931 Section 10 (1), any person desiring to register or renew the Registration of any Premises of which they are the Proprietor may apply to the Superintendent of An Garda Síochána for the District in which such premises are situate for a Certificate (in this Act referred to as a Certificate of Suitability of Premises) that such premises are suitable for Registration in the Register of Bookmaking Offices.
Under the Betting Act 1931 Section 12 (1), any Licensed Bookmaker to whom a Certificate of Suitability of Premises has been given in respect of any premises of which they are the Proprietor may, within twenty-one days after the issue of such Certificate, apply to the Revenue Commissioners to Register or Renew the Registration of the Premises mentioned in such Certificate.
When the above documents are obtained, they should be submitted to the National Excise Licence Office along with the Application Form. The original Certificate of Suitability of Premises will be returned to you and must be held in your possession for 6 years.
The Application should be signed by the Licensee if a Sole Trader or by one of the Partners if a Partnership.
On receipt of your First Time Application Notice you may apply for your Licence using the Payment Options.
How do I renew a Bookmaker's Licence & Certificate of Registration of Premises?
Requirements for Renewing a Bookmaker’s Licence:
Requirements for Renewing a Certificate of Registration of Premises:
Please note these documents are not to be submitted with your application.
The National Excise Licence Office will send you a Renewal Notice that will incorporate your Payslip together with a pre-paid envelope approximately two weeks before your Licence falls due for renewal.
On receipt of your renewal notice you will be required to declare that you hold in your possession the following documentation (These will also be listed on the Renewal Notice):
Certificate of Personal Fitness (On-Course & Off-Course)
- The Certificate of Personal Fitness must be obtained from the local An Garda Síochána before an application is made to renew the Bookmakers Licence (On Course). The Certificate must be dated within 21 days of application.
Certificate of Suitability of Premises (Off-Course)
- A Certificate of Suitability of Premises must be obtained from An Garda Síochána before an application is made for the Registration of Premises Licence (Off Course). The Certificate must be dated within 21 days of application.
Tax Clearance Certificate
- A valid Tax Clearance Certificate in the name of the Licensee will be required to take up the Licence.
The Application should be signed by the Licensee if a Sole Trader or by one of the Partners if a Partnership.
Licensees who have the necessary documents in their possession may apply for their Licence using the Payment Options.
Licensing Year: 1st December to 30th November
Please Note: The Licence will expire on 30th November of each year, regardless of the issue date.
For duty payable please see Excise Rates.